What Is LBTT?
LBTT stands for Land and Buildings Transaction Tax. It is Scotland's equivalent of stamp duty and replaced SDLT in Scotland in April 2015. LBTT Scotland is administered by Revenue Scotland, not HMRC, and is paid by the buyer, never the seller. It applies to residential property, land, commercial property, and leases. Scotland has had its own devolved property transaction tax since 2015. England and Northern Ireland use SDLT, while Wales uses LTT, so this stamp duty Scotland page covers Scottish purchases only.
Current LBTT Rates for Scotland (2026)
Current LBTT rates are set by the Scottish Government and administered by Revenue Scotland. Like other stamp duty rates, LBTT is tiered: each rate applies only to the portion of the purchase price in that band. These are the 2026 residential LBTT Scotland rates used by this stamp duty calculator Scotland page.
Standard Residential LBTT Rates (2026)
| Property value | LBTT rate |
|---|---|
| Up to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
First Time Buyer LBTT Rates (2026)
| Property value | LBTT rate |
|---|---|
| Up to £175,000 | 0% |
| £175,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Over £750,000 | 12% |
ADS Rate for Additional Dwellings
| Property value | LBTT rate |
|---|---|
| Additional residential property | 8% on full purchase price |
How Is LBTT Calculated?
LBTT is calculated in tiers, so you pay each rate only on the part of the price within that band. On a £300,000 standard property, you pay 0% on the first £145,000, 2% on the next £105,000, and 5% on the final £50,000. Total LBTT is £4,600. Use the LBTT calculator above to calculate stamp duty for your exact Scotland purchase.
For an additional dwelling at £300,000, standard LBTT is £4,600 and ADS is 8% on the full £300,000, which is £24,000. Total tax is £28,600. LBTT is calculated from the effective date of the transaction, usually completion.
LBTT for First Time Buyers
First time buyers in Scotland can claim LBTT relief that raises the nil-rate threshold from £145,000 to £175,000. Above £175,000, standard LBTT rates apply to the relevant portions of the price. Do first time buyers pay stamp duty in Scotland? Yes, but only on the portion above £175,000 when the relief applies. Both buyers must qualify as first time buyers when purchasing jointly.
England and Northern Ireland have a different first time buyer stamp duty relief structure under SDLT, and Wales has no separate first time buyer LTT relief. No ADS applies to first time buyers purchasing their first home. Select "First-time buyer" in the LBTT calculator above.
Additional Dwelling Supplement (ADS)
The Additional Dwelling Supplement is Scotland's surcharge for additional residential properties, including second homes, buy-to-let properties, and holiday homes. It is charged through the LBTT system and can make a second-home purchase materially more expensive than a main residence purchase.
Use our second home stamp duty calculator to compare Scotland ADS with SDLT higher rates and Welsh higher residential LTT. ADS may be reclaimable when replacing a main residence, but deadlines and conditions should be checked carefully.
How Much Is Stamp Duty in Scotland?
Stamp duty in Scotland is officially called LBTT, but many buyers still search for stamp duty Scotland or stamp duty calculator Scotland. Rates are different to England because they are set independently by the Scottish Government. Use the LBTT calculator at the top of this page as a Scotland stamp duty estimator. For England and Northern Ireland use the SDLT calculator; for Wales use the LTT calculator.
When Do You Pay LBTT?
LBTT must be paid within 30 days of the effective date, which is usually completion. This differs from England, where SDLT must be paid within 14 days. Your solicitor normally files the LBTT return and makes payment to Revenue Scotland, although buyers can also file and pay through the Revenue Scotland online portal. Late payment can trigger automatic penalties and interest. The buyer pays LBTT, not the seller, and an LBTT return may be required even when no tax is due.
Is LBTT Changing in Scotland?
LBTT rates are set by the Scottish Government independently of UK Budget decisions. The April 2025 stamp duty changes in England did not apply to Scotland. No changes to standard LBTT rates have been announced as of May 2026, though Scotland can change rates independently at any time. This LBTT calculator is updated immediately if Scottish Government changes are announced. For England stamp duty changes, see the SDLT calculator.
FAQ Section: Questions You Might Have
What is LBTT?
LBTT stands for Land and Buildings Transaction Tax. It is Scotland's property purchase tax, replacing SDLT in Scotland in April 2015. It is administered by Revenue Scotland and paid by the buyer on residential property, land, and commercial property purchases.
What does LBTT stand for?
LBTT stands for Land and Buildings Transaction Tax. It is the Scottish equivalent of Stamp Duty Land Tax (SDLT) in England and Land Transaction Tax (LTT) in Wales.
How much is stamp duty in Scotland?
In Scotland, stamp duty is called LBTT. For a standard residential buyer there is 0% on the first £145,000; 2% on £145,001 to £250,000; 5% on £250,001 to £325,000; 10% on £325,001 to £750,000; and 12% above that. Use the LBTT calculator above for an exact figure.
Do first time buyers pay LBTT in Scotland?
First time buyers in Scotland benefit from a higher nil-rate threshold of £175,000, compared to £145,000 for standard buyers. Above £175,000, standard LBTT rates apply on the remaining portions. Both buyers must qualify as first time buyers when purchasing jointly.
What is the Additional Dwelling Supplement (ADS)?
The Additional Dwelling Supplement is Scotland's surcharge for second homes and buy-to-let properties. It is currently 8% applied to the full purchase price on top of standard LBTT. Unlike LBTT itself, ADS is not tiered — it applies as a flat percentage on the total price.
When do you pay LBTT?
LBTT must be paid within 30 days of the effective date of the transaction, which is usually the completion date. Your solicitor files the return and makes the payment to Revenue Scotland as part of the conveyancing process.
Who pays LBTT — the buyer or the seller?
The buyer always pays LBTT. The seller has no LBTT liability in a standard property sale in Scotland.
How does LBTT differ from stamp duty in England?
England and Northern Ireland use SDLT, which has different rate bands and thresholds to LBTT. The payment deadline for SDLT is 14 days from completion; LBTT gives 30 days. Scotland's rates are set by the Scottish Government independently of UK Budget decisions.
Can you reclaim the Additional Dwelling Supplement?
Yes. If you paid ADS because you had not yet sold your previous main residence, and you sell it within 18 months of the new purchase, you can reclaim the ADS from Revenue Scotland. The claim must be made within 12 months of selling the previous property.
Is LBTT changing in 2026?
No changes to standard LBTT rates have been announced by the Scottish Government as of May 2026. The current rates remain in effect. LBTT is set independently of UK Budget decisions so changes to stamp duty in England do not automatically affect LBTT in Scotland.
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